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Purpose This paper shows the accounting, accountability and calculative practices associated with emergency food allocations by the City of Turin through a program to feed the vulnerable during COVID-19. Design/methodology/approach This is a single case study framed by Foucault's governmentality concept. The data was collected through interviews with key institutional actors and triangulated against decrees, circulars, ordinances and other publicly available documents. Findings The accounting tools of governmentality are always incomplete. Sometimes unique situations and crises help us to revise and improve the tools we have. Other times, they demand entirely new tools. Research limitations/implications Accounting needs both things to count and a context to count them. In the case of food assistance, what is counted is people. In Turin's case, many people had never been counted – either because there was no need or because they were unaccounted for by choice. Now, the government was accountable for the welfare of both. Thus, new classification systems emerged, as did organisational and accounting solutions. Originality/value Although the accounting-for-disasters literature is diverse, studies too often favour the macro social, economic and political issues surrounding crises, neglecting the micro issues associated with governmentality and calculative practices.
Massimo Sargiacomo; Laura Corazza; Antonio D'Andreamatteo; John Dumay; James Guthrie. COVID-19 and the governmentality of emergency food in the City of Turin. Accounting, Auditing & Accountability Journal 2021, ahead-of-p, 1 .
AMA StyleMassimo Sargiacomo, Laura Corazza, Antonio D'Andreamatteo, John Dumay, James Guthrie. COVID-19 and the governmentality of emergency food in the City of Turin. Accounting, Auditing & Accountability Journal. 2021; ahead-of-p (ahead-of-p):1.
Chicago/Turabian StyleMassimo Sargiacomo; Laura Corazza; Antonio D'Andreamatteo; John Dumay; James Guthrie. 2021. "COVID-19 and the governmentality of emergency food in the City of Turin." Accounting, Auditing & Accountability Journal ahead-of-p, no. ahead-of-p: 1.
In the attempt to foster circular economy (CE), cities are increasingly adopting urban living labs (ULLs) as sites of co-production aimed at testing alternative solutions based on the reuse of products, reduction of consumption and recycling of materials. Taking this perspective, our study adopts an exploratory research design to discover the pragmatic implications emerging from a case study. The City of Turin joined proGIreg, a European project that entails the regeneration of former industrial districts by means of nature-based solutions (NBS). Ranging from aquaponics to green roofs, seven NBS have been experimented in Turin, which rely on the use of natural systems to tackle social, economic and environmental challenges efficiently and sustainably. Among them, the most promising is related to the production and test of the ‘new soil’, a blend obtained by mixing earth materials coming from construction sites with compost, zeolites and mycorrhizae. The case herein presented is interesting to analyse for the multi-stakeholder management setting used, where public institutions, private companies, research institutions, citizens and associations collaborated in the co-creation and testing phase of the NBS. Consequently, the data collected through participant observation and direct interviews allow researchers to describe multi-stakeholders’ dynamics and how they work. Thus, this paper narrates a micro-contextual experience while providing a critique. Results include an analysis of the unique combination of different stakeholders, which strongly impacted on the management and the effectiveness of the entire project. By consequence, the paper offers both theoretical contributions to the relational branch of stakeholder theory and practical evidence in demonstrating the importance of the relational branch of the theory over a more traditional transactional view.
Grazia Sveva Ascione; Federico Cuomo; Nicole Mariotti; Laura Corazza. Urban Living Labs, Circular Economy and Nature-Based Solutions: Ideation and Testing of a New Soil in the City of Turin Using a Multi-stakeholder Perspective. Circular Economy and Sustainability 2021, 1 -18.
AMA StyleGrazia Sveva Ascione, Federico Cuomo, Nicole Mariotti, Laura Corazza. Urban Living Labs, Circular Economy and Nature-Based Solutions: Ideation and Testing of a New Soil in the City of Turin Using a Multi-stakeholder Perspective. Circular Economy and Sustainability. 2021; ():1-18.
Chicago/Turabian StyleGrazia Sveva Ascione; Federico Cuomo; Nicole Mariotti; Laura Corazza. 2021. "Urban Living Labs, Circular Economy and Nature-Based Solutions: Ideation and Testing of a New Soil in the City of Turin Using a Multi-stakeholder Perspective." Circular Economy and Sustainability , no. : 1-18.
If we have any hope of achieving sustainability, we, as researchers, need to develop a new perspective on universities and multistakeholder engagement. Stakeholder theory teaches us that engaging stakeholders in specific transactions and interactions can foster the sustainable development. But solving the grand challenge of sustainability requires more. Universities need to see themselves as part of a great network of stakeholders where interactions, knowledge, and data management go beyond the entrepreneurial university paradigm. Hence, in this article, we present Oztel's concept of a fourth-generation university as a launch-point for broadening the discourse on higher education's third mission. We establish a new stream of inquiry through four main propositions for research and technology management. Further, we call for interested scholars to pioneer this field with an inexhaustive list of potential avenues for future research. University managers, researchers, and policymakers should find great insights into the future evolution of sustainable development and its soon-to-be intrinsic place in the fabric of teaching, research, and society.
Laura Corazza; Paolo Saluto. Universities and Multistakeholder Engagement for Sustainable Development: A Research and Technology Perspective. IEEE Transactions on Engineering Management 2020, 68, 1173 -1178.
AMA StyleLaura Corazza, Paolo Saluto. Universities and Multistakeholder Engagement for Sustainable Development: A Research and Technology Perspective. IEEE Transactions on Engineering Management. 2020; 68 (4):1173-1178.
Chicago/Turabian StyleLaura Corazza; Paolo Saluto. 2020. "Universities and Multistakeholder Engagement for Sustainable Development: A Research and Technology Perspective." IEEE Transactions on Engineering Management 68, no. 4: 1173-1178.
The paper presents the first attempt to apply a multiple criteria approach to map ecological-inclusive business models and to structure their main features, in terms of sustainable development. Ecological-inclusive business models are presented in this study, and 15 cases pertaining to agro-food organisations located in Sub-Saharan Africa are considered. These companies simultaneously deliver positive social and environmental value, and confirm a well-established market presence. As far as social value is concerned, the companies included in the sample use a Bottom-of-Pyramid approach, involving low-income customers and/or low-income business partners. As for environmental value, all the analysed companies implement frugal innovation or sustainable exploitation of natural resources in the afro-food sector. One of the results that has been achieved is that of disentangling the complexity behind a triple bottom-line business model through a multidimensional analysis framework that identifies the aspects that play a fundamental role in ecological-inclusive business models. An evaluation model and the application of a multiple criteria outranking method are proposed as examples of how some criteria, such as the extent of socio-environmental concerns, strategy orientation and value of partnerships can be used to compare, rank and/or select business models to facilitate decision makers. This work presents the results of an interdisciplinary study on the social entrepreneurship field of knowledge.
Maria Franca Norese; Laura Corazza; Fabio Bruschi; Maurizio Cisi. A multiple criteria approach to map ecological-inclusive business models for sustainable development. International Journal of Sustainable Development & World Ecology 2020, 28, 75 -91.
AMA StyleMaria Franca Norese, Laura Corazza, Fabio Bruschi, Maurizio Cisi. A multiple criteria approach to map ecological-inclusive business models for sustainable development. International Journal of Sustainable Development & World Ecology. 2020; 28 (1):75-91.
Chicago/Turabian StyleMaria Franca Norese; Laura Corazza; Fabio Bruschi; Maurizio Cisi. 2020. "A multiple criteria approach to map ecological-inclusive business models for sustainable development." International Journal of Sustainable Development & World Ecology 28, no. 1: 75-91.
PurposeCan sustainability disclosures be a tool for executing image restoration strategies after corporate manslaughter? This is the question explored in this study of Costa Crociere's sustainability reports after the Concordia disaster.Design/methodology/approachMerging traditional textual content analysis with visual analysis and supported by machine learning tools, this is a predominantly qualitative study framed by legitimacy theory, image restoration theory and impression management.FindingsCosta Crociere's voluntary sustainability reporting is strongly influenced by a mix of text and visual signals that distract readers' attention from the disaster. A “nothing really happened” communication strategy pervades the disclosures, with the only rational motivation being to change perceptions and erase memories of this tragic and avoidable event.Research limitations/implicationsAlthough the analysis covered multiple sources of corporate information, media coverage was not one of them. A more in-depth exploration of sustainability reporting in the cruise industry, including evidence of similar cases, to test impression management theory would be a worthwhile avenue for future research.Social implicationsWhile Costa Crociere technically followed the customary guidelines of disclosing human resource impacts, there was almost no acknowledgement of the people involved in the accident. Costa Concierevastly understated their responsibility for the accident, did not apologize, and conveyed very little remorse. The majority of disclosures centred on disaster recovery management.Originality/valueThe authors discuss why and how a company can overcome a legitimacy threat by completely freezing its voluntary sustainability reporting, and the authors show how a company can restore its image by minimizing specific aspects of an accident and shifting attention from the human victims to corporate operations. Incorporating image recognition driven by AI models and combining the results with narrative disclosures contributes an innovative and original analysis technique to the field of impression management. In addition, this research also contributes to our knowledge on the cruise industry – a sector currently under scrutiny for its ethical, social and environmental practices.
Laura Corazza; Elisa Truant; Simone Domenico Scagnelli; Chiara Mio. Sustainability reporting after the Costa Concordia disaster: a multi-theory study on legitimacy, impression management and image restoration. Accounting, Auditing & Accountability Journal 2020, 33, 1909 -1941.
AMA StyleLaura Corazza, Elisa Truant, Simone Domenico Scagnelli, Chiara Mio. Sustainability reporting after the Costa Concordia disaster: a multi-theory study on legitimacy, impression management and image restoration. Accounting, Auditing & Accountability Journal. 2020; 33 (8):1909-1941.
Chicago/Turabian StyleLaura Corazza; Elisa Truant; Simone Domenico Scagnelli; Chiara Mio. 2020. "Sustainability reporting after the Costa Concordia disaster: a multi-theory study on legitimacy, impression management and image restoration." Accounting, Auditing & Accountability Journal 33, no. 8: 1909-1941.
The chapter contributes to the current debate on universities’ heritage assets (UHA) value measurement by shedding light on the potential role that accounting, and reporting can play in this context. This study provides an in-depth discussion on the existing taxonomies of values for heritage assets and focuses on economic and monetary values. An original vision is used to critically observe the accounting for UHA in light of the third mission of universities. The chapter explores the measurement of such values, under an accrual accounting mandatory transition, recently adopted by Italian universities, demonstrating how values have been distorted to match the accounting practice. Several accounting behaviours are discussed in the light of Shapiro’s (Objectivity, relativism, and truth in external financial reporting: What’s really at stake in the disputes? Accounting, Organizations and Society, 22(2), 165–185, 1997) theory of social constructivism in financial reporting to offer a critique that can be useful to financial statement preparers to reflect on their decision.
Laura Corazza; Maurizio Cisi; Simone Domenico Scagnelli. Valuing Universities’ Heritage Assets in Light of the Third Mission of Universities. Management, Participation and Entrepreneurship in the Cultural and Creative Sector 2020, 33 -59.
AMA StyleLaura Corazza, Maurizio Cisi, Simone Domenico Scagnelli. Valuing Universities’ Heritage Assets in Light of the Third Mission of Universities. Management, Participation and Entrepreneurship in the Cultural and Creative Sector. 2020; ():33-59.
Chicago/Turabian StyleLaura Corazza; Maurizio Cisi; Simone Domenico Scagnelli. 2020. "Valuing Universities’ Heritage Assets in Light of the Third Mission of Universities." Management, Participation and Entrepreneurship in the Cultural and Creative Sector , no. : 33-59.
This paper presents and discusses the pedagogical implication of teaching Shared Value, presenting a case study about a contamination lab namely the case of the Shared Value Living Lab (SVLL) which took place at the University of Torino (UniTO) in Italy. The paper analyzes the pedagogical side of CSV (arguments, topics, learning methodologies, etc.) in the framework of recent theories and approaches of teaching sustainability in business school and in the cooperation between industry and academia, as well. Our research methodology relies on the analysis and comparison of one case study under an intrinsic as it enables researchers to find “interactivity” and connectedness between the individuals participating. The SVLL case is an interesting example of co-creation of social value between academia and its stakeholders. First, it represents an inclusive project linking society and business; second, SVLL acted as a hub putting in contact different interlocutors; third, SVLL training stimulated the acquisition of soft skill in students (interviews, managing relations, represents the project outside university, explaining the project to people, research curiosity) through contamination activities. With our study, we demonstrate the change in students participating in the SVLL may not only be cognitive but also affective, making students feel hopeful, empowered and liberated, and ready to contribute to a more profound change towards the vast array of pro-sustainability behaviors.
Simone Scagnelli; Laura Corazza. Teaching Shared Value through University-business Contaminations. 2019, 1 .
AMA StyleSimone Scagnelli, Laura Corazza. Teaching Shared Value through University-business Contaminations. . 2019; ():1.
Chicago/Turabian StyleSimone Scagnelli; Laura Corazza. 2019. "Teaching Shared Value through University-business Contaminations." , no. : 1.
The governance of shared resources through collective actions to prevent “the tragedy of the commons” has long been a controversial topic in management studies. Hampered by a lack of formal organisational structures, small locally-governed commons are usually managed through informal networks and, hence, largely studied in this context. However, Italy’s formalised network contracts initiative provides a unique and relatively rare opportunity to study how the business-led collective action of a formal meta-organisation influences the use of commons. Using a mixed-methods qualitative approach, this paper reveals how particular organisational features, especially collaborative and social learning, can play a critical role in driving formal meta-organisations towards positive outcomes in three progressive stages: commons protection, commons stewardship, and commons governance. The analysis is framed by two different streams of literature – meta-organisation theory and sustainability science – with implications for the theory and praxis of both.
Laura Corazza; Maurizio Cisi; John Dumay. Formal networks: the influence of social learning in meta-organisations from commons protection to commons governance. Knowledge Management Research & Practice 2019, 1 -16.
AMA StyleLaura Corazza, Maurizio Cisi, John Dumay. Formal networks: the influence of social learning in meta-organisations from commons protection to commons governance. Knowledge Management Research & Practice. 2019; ():1-16.
Chicago/Turabian StyleLaura Corazza; Maurizio Cisi; John Dumay. 2019. "Formal networks: the influence of social learning in meta-organisations from commons protection to commons governance." Knowledge Management Research & Practice , no. : 1-16.
Purpose The purpose of this paper is to discuss and present new teaching techniques to advance the concept and the practice of education for sustainable development (SD). Due to the recently introduced 17 sustainable development goals (SDGs) and owing their interlinkages and targets, an evolution of the traditional teaching techniques is needed. Design/methodology/approach With the use of a single revelatory case study, this paper presents an example of education for SD goals activity carried out at the University of Torino, focussed on merging SD with the active engagement of students. Findings The empowerment of students happens through a transformative learning experience grounded in the acquisition of managerial soft skills useful in co-creating and co-designing projects to contribute towards SDGs effectively. Practical implications The ultimate goal is to support students to become active citizens in their communities (e.g. starting within the University). Social implications Students learnt about SDGs and the complexities of sustainability, and, at the same time, they learnt valuable tools to contribute to their transformation to develop projects for the benefit of local territories and organizations. Originality/value The paper showcases how transformative learning could be applied to SDGs. Awarded as one of the best practices regarding SD by the Italian Network of Universities for Sustainable Development, the case involves students in a transdisciplinary, creative and open learning environment.
Dario Cottafava; Gabriela Cavaglià; Laura Corazza. Education of sustainable development goals through students’ active engagement. Sustainability Accounting, Management and Policy Journal 2019, 10, 521 -544.
AMA StyleDario Cottafava, Gabriela Cavaglià, Laura Corazza. Education of sustainable development goals through students’ active engagement. Sustainability Accounting, Management and Policy Journal. 2019; 10 (3):521-544.
Chicago/Turabian StyleDario Cottafava; Gabriela Cavaglià; Laura Corazza. 2019. "Education of sustainable development goals through students’ active engagement." Sustainability Accounting, Management and Policy Journal 10, no. 3: 521-544.
This chapter deepens the knowledge of inter-firm collaborations to address sustainability issues between SMEs in adopting small business social responsibility (SBSR) approaches. The study investigates the role of formal network contracts (FNCs), where aspects of SBSR are formalized into legal agreements between the networkers. For this purpose, the authors identify three management implications declined as sub-variables: control, consensus, and consistency. Institutional theory and, specifically, isomorphism and normative theory of CSR are used as lenses through which to analyze the results. The methodology applied is a deductive qualitative content analysis, while results are shown using an Euclidean perspective. The study discovers the use of FNCs to clearly govern consistency and consensus, more than to control and audit sustainability herein the network. In addition, it demonstrates a relation between network size and use of the tool.
Laura Corazza; Maurizio Cisi. Managing Small Business Social Responsibility (SBSR) in Formalized Network Using a Euclidean Perspective. Handbook of Research on Climate Change and the Sustainable Financial Sector 2018, 46 -67.
AMA StyleLaura Corazza, Maurizio Cisi. Managing Small Business Social Responsibility (SBSR) in Formalized Network Using a Euclidean Perspective. Handbook of Research on Climate Change and the Sustainable Financial Sector. 2018; ():46-67.
Chicago/Turabian StyleLaura Corazza; Maurizio Cisi. 2018. "Managing Small Business Social Responsibility (SBSR) in Formalized Network Using a Euclidean Perspective." Handbook of Research on Climate Change and the Sustainable Financial Sector , no. : 46-67.
This article contributes to the body of stakeholder literature by providing a detailed analysis of the dynamics that pragmatically occur in a firm during the process of analysis of stakeholder relationships. This process can be fragmented when an entity operates through a coordinated combination of different firms (with several legal entities) that form a network. The application of stakeholder thinking could be difficult when the overall purpose of the network is to provide social goods for increasing social welfare in a critical community. Recent trends in the stakeholder salience model, such as stakeholder relationships model will be analyzed in detail. The case study focuses on a network of several entities that provide training and work possibilities to early school dropouts, i.e. young disadvantage people. The network analyzed is located in Italy and it is composed by several legal entities like profit, not-for-profit and training agencies. In recent years, the business model adopted by the network has demonstrated its validity in contrasting the social phenomena, and the network is currently in expansion. The methodological approach used is a Participatory Active Research (PAR) one, particularly important for testing the efficient application of a theory or the evolution of a theory in a proper manner. The case can add a contribution in the constant and still modern debate on stakeholder management in practice. Our research can bring useful insights for policy makers and all those organizations that provide guidelines for stakeholder engagement.
Laura Corazza; Maurizio Cisi. Stakeholder Definition in a Network Context: The Case of Piazza dei Mestieri. Issues in Business Ethics 2017, 46, 31 -62.
AMA StyleLaura Corazza, Maurizio Cisi. Stakeholder Definition in a Network Context: The Case of Piazza dei Mestieri. Issues in Business Ethics. 2017; 46 ():31-62.
Chicago/Turabian StyleLaura Corazza; Maurizio Cisi. 2017. "Stakeholder Definition in a Network Context: The Case of Piazza dei Mestieri." Issues in Business Ethics 46, no. : 31-62.
Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB), and the framework of the International Integrated Reporting Council (IIRC) stress the importance of extending the disclosure of ethical, social, and environmental risks within financial and social-environmental reporting. Institutional pressure has notably increased among organizations, in setting up risk management tools to understand sustainability risks within managerial and reporting practices. Given such institutional pressure, the corporate reaction in providing additional sustainability risk disclosure calls for attention and scrutiny. Therefore, this study aims at addressing such issues from an exploratory perspective. We based our analysis on a sample of large Italian organizations that issued sustainability disclosure in accordance with the Global Reporting Initiative (GRI), G4 guidelines, and we tested the relationship between their level of risk disclosure and other relevant variables. Consistently with the literature, we found that “experienced” sustainable reporters provide a significant volume of disclosure, and that disclosure quality on risk is positively influenced by their international presence and reporting experience. However, when accounting for specific risk-related areas of disclosure, only a few of them seem to adopt a managerial perspective linking strategy, risk metrics, and disclosure.
Elisa Truant; Laura Corazza; Simone Domenico Scagnelli. Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports. Sustainability 2017, 9, 636 .
AMA StyleElisa Truant, Laura Corazza, Simone Domenico Scagnelli. Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports. Sustainability. 2017; 9 (4):636.
Chicago/Turabian StyleElisa Truant; Laura Corazza; Simone Domenico Scagnelli. 2017. "Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports." Sustainability 9, no. 4: 636.
Business scandals, environmental disasters, and the growing attention to malnutrition and starvation around the world, are emphasizing the criticism toward capitalism and the way business is approached. Corporate social responsibility (CSR) and sustainability theories are becoming understated, as Porter and Kramer's emerging concept of Creating Shared Value (CSV) has argued. Indeed, CSV is attracting increasing attention from the corporate and professional world as well as getting controversial judgments and reviews by CSR and sustainability scholars. Indeed, CSV appears more a buzzword than a theoretical concept. After outlining the underlying debate, our study critically examines how worldwide organizations have approached and interpreted CSV in their sustainability disclosure practices. In that sense, similarly to Plato and Baudrillard's concept of ‘simulacrum’, companies adopting CSV create an interpretation of their practical reality through definitions and images. Qualitative and rather innovative techniques are applied to analyze and categorize the narrative and graphical signals provided by a sample of leading organizations within their sustainability disclosure. Our findings show that, overall, CSV is not viewed as something unrelated to CSR, not just philanthropy, but is a strategically oriented shift from sustainability which stresses the inclusion of stakeholders' needs. Given the current lack of research addressing how CSV has been interpreted and disclosed, our study provides a significant contribution to the current academic debate. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment
Laura Corazza; Simone Domenico Scagnelli; Chiara Mio. Simulacra and Sustainability Disclosure: Analysis of the Interpretative Models of Creating Shared Value. Corporate Social Responsibility and Environmental Management 2017, 24, 414 -434.
AMA StyleLaura Corazza, Simone Domenico Scagnelli, Chiara Mio. Simulacra and Sustainability Disclosure: Analysis of the Interpretative Models of Creating Shared Value. Corporate Social Responsibility and Environmental Management. 2017; 24 (5):414-434.
Chicago/Turabian StyleLaura Corazza; Simone Domenico Scagnelli; Chiara Mio. 2017. "Simulacra and Sustainability Disclosure: Analysis of the Interpretative Models of Creating Shared Value." Corporate Social Responsibility and Environmental Management 24, no. 5: 414-434.